Levy of interest on delayed payment of service tax under Section 75 of the Finance Act, 1994 - imposition of penalties under Sections 76, 77 and 78 of the Finance Act, 1994 - Security Services - appellant had not filed ST-3 returns for the period from October 2004 to March 2005 and April 2005 to September 2005 and they have also not paid the service tax dues pertaining to the said period. On the same being pointed out by the audit party, the appellants paid the service tax of ₹ 22,87,217/- .....

1994 is not warranted in view of the facts of the case. Therefore, penalty imposed under Section 78 of the Finance Act, 1994 is set-aside. However, we find force in the arguments of the learned Authorized Representative that the appellants had not filed ST-3 returns and had not paid the service tax dues though they were aware of their liability. Hence, we uphold the penalties imposed under Section 76 and 77 by the adjudicating authority. As the amount of penalty is not quantified in the order-i .....

for the services under the category of Security Services. During audit by the audit party of the department, it was found that appellant had not filed ST-3 returns for the period from October 2004 to March 2005 and April 2005 to September 2005 and they have also not paid the service tax dues pertaining to the said period. On the same being pointed out by the audit party, the appellants paid the service tax of ₹ 22,87,217/- and interest amounting to ₹ 43,350/- on different dates. A sh .....

the Commissioner (Appeals). The Commissioner (Appeals) vide impugned Order-in-Appeal confirmed the order of the original adjudicating authority. Aggrieved by the same, the appellant is before us. 2. Heard both sides. The learned counsel for the appellant submits that they have paid almost 99% of the service tax dues before the issuance of show cause notice on 16.02.2006, and remaining service tax amount of ₹ 2,60,106/- + Education Cess of ₹ 5,203/- were subsequently paid by the appel .....